Compute ending work in process inventory for a manufacturer with the following information.

Raw materials purchased	$	133,200
Direct materials used		70,000
Direct labor used		57,000
Total factory overhead		101,300
Work in process inventory, beginning of year		28,800
Cost of goods manufactured		225,600

Ending Work in Process Inventory is Computed as:
Total manufacturing costs
Total cost of work in process
Work in process inventory, end of year